financeФинансы: теория и практика/Finance: Theory and PracticeFinance: Theory and Practice2587-56712587-7089Financial University under The Government of Russian Federation10.26794/2587-5671-2023-27-5-195-204finance-2407Research ArticleКОРПОРАТИВНЫЕ ФИНАНСЫCORPORATE FINANCEОтветственное и устойчивое кредитование финансовыми учреждениями: обзор литературыResponsible and sustainable lending by Financial Institutions: A literature Reviewhttps://orcid.org/0000-0002-8172-5913СачдеваС.SachdevaS.

Сакши Сачдева —  научный сотрудник

Карнатака

Sakshi Sachdeva —  Research Scholar

Bangalore

sakshi.sachdeva@res.christuniversity.inhttps://orcid.org/0000-0002-9195-1367РамешЛ.RameshL.

Латха Рамеш — P hD, доцент

Карнатака

Latha Ramesh — PhD, Assoc. Prof.

Bangalore

latha.ramesh@christuniversity.inУниверситет ХристаИндияChrist (deemed to be University)India202323102023275195204Copyright © Сачдева С., Рамеш Л., 20232023Сачдева С., Рамеш Л.Sachdeva S., Ramesh L.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://financetp.fa.ru/jour/article/view/2407

В данном исследовании используется обширный обзор литературы для оценки того, как развиваются научные исследования в области корпоративной социальной ответственности (КСО). Журналы и статьи в базах данных ISI Web of Science, SCOPUS и Taylor&Francis послужили основой для данного обзора литературы.

Цель исследования заключается в том, чтобы обратить внимание на основные научные работы и журналы и показать потенциальные направления для будущих исследований. Детерминантами, влияющими на показатели КСО организации, являются управление, рентабельность, характеристики фирмы и минимальные расходы. Влияние КСО было измерено с помощью рыночной стоимости, риска, избыточной доходности акций и морального капитала. Все переменные обсуждаются в ведущих научных журналах, которые раскрывают структуру КСО.

Научная новизна исследования заключается в анализе новых тенденций, при этом концентрируясь на положениях о КСО.

В заключение указаны потенциальные направления, по которым ученые могут продвигать свои знания: устойчивое и ответственное кредитование, ESGстратегия.

The subject of the study is to use an extensive literature review to evaluate how academic research on corporate social responsibility (CSR) is developing. The journals and papers in the ISI Web of Science, SCOPUS, and Taylor&Francis databases served as the foundation for this literature review.

The purpose of the study is to highlight essential papers, referenced journals’ importance, and potential future study directions. Determinants that impact the CSR performance of an organization are governance, profitability, firm characteristics, and minimum expenditure. The impact of CSR has been measured using accounting-based market value, risk, excess return on a stock, and moral capital. All the variables are discussed with strongly supported literature and then concluded by giving a framework.

The novelty of our study is that it analyses new research trends while concentrating on the CSR research frontiers.

The conclusion identifies possible areas for scientists to further develop their expertise, including sustainable and responsible financing and ESG strategy.

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The authors declare that there are no conflicts of interest present.